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AASC Clarity Centre

This webpage has been specially created to assist members to access technical publications and keep updated with the development of Clarified Pronouncements on Auditing effectively.

 

HKSA Clarity Centre

Hong Kong 


International

 

 

Audit Quality

 

The New Auditor's Report
  • IAASB New Auditor's Report
  • Frequently asked questions (FAQ)
    • Early adoption
    • Name of engagement partner included in the auditor's report for audits of complete sets of general purpose financial statements of listed entities
    • Application of HKSA 701, Communicating Key Audit Matters in the Independent Auditor's Report
    • Translation of Other Information in annual reports

 

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